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财政学专业主要课程介绍

发布时间:2010-09-08
财政学专业主要课程介绍
Introduction to the Main Courses
课程代码:23330034财政学学分:3周学时:3
预修课程:政治经济学、西方经济学
主要内容:本课程阐述政府活动对国民经济的影响,并分析政府活动的适当范围与方式。全课程分五个部分。第一,基本理论,阐述财政学的研究对象、范围,政府政策的评估标准以及实现政策目标的基本方法。第二,支出理论,分析政府在公共提供、公共生产、收入再分配方面的适当范围以及公共选择理论。第三,收入理论,分析政府税收的基本原则,税收对效率和收入分配的影响,公共定价政策及方法,公债理论。第四,宏观理论,分析政府政策与总需求、总供给之间的联系,政府政策对国民收入水平、物价水平、国际收支等方面的影响。第五,管理理论,分析公共部门的组织体制,包括中央与地方各级政府之间的关系,政府对行政事业单位、公共企业的管理体制。
Code:23330034Public Finance Credits: 3 Teaching Hours per Week: 3
Requisites: Political Economics, Western Economics
Content: The course is the study of the effects of government activities on national economy, also the scope and patterns of government activities. The course is divided into five parts. At first, there is fundamental theory, which explains market failures, public goods, externalities and pubic choice. Secondly, expenditure theory illustrates public provision, pubic production and various governmental expenditures. The third, revenue theory analyzes basis principles of taxation, the effects of taxation on efficiency and income distribution, also public pricing. The forth part is macro-fiscal theory, which explains the relationship between aggregate demand and supply, also the effects that government policies put on national revenue and price level. Lastly, fiscal administration theory analyzes organic system of public sector.
课程代码:33330386税收学学分:3周学时:3
预修课程:财政学
主要内容:主要包括税收基础理论,税制设计的基本原理及方法,中国现行税制的基本内容,中国税制的评价准则及基本分析方法。通过学习,了解税收基本理论,我国现行税制的基本内容,掌握税收实务操作技巧,进而理解和分析我国税收制度的政策及其对企业、单位和个人的影响。
Code: 33330386 Tax System Credits: 3 Teaching Hours per Week: 3
Requisites:Public Finance
Content: The course includes fundamental theory of taxation, the principles and means for designing a tax system, essential Content of Chinese tax system, and evaluation criteria and basic analysis methods for Chinese tax system. It can help students know about Chinese tax system and grasp some practice skills.
课程代码: 43220126国际税收(双语)学分:2周学时:2
预修课程税收学
主要内容:通过学习,使学生掌握国际税收的基本原理和各国处理国际税收问题的基本方法。学习内容有国际双重征税的产生和消除、国际避税和反避税,以及国际税收协定等,以使学生适应对外经济交往的需要。
Code: 43220126 International Taxation(Bilingual)Credits: 2 Teaching Hours per Week: 2
Requisites:Taxation
Content: The course is the study of taxation coordination or distribution among countries. It includes international double taxation and its elimination, international tax avoidance and anti methods, and international tax treaties. It can help students adapt to the needs of foreign economic communication.
课程代码:43220097公债学学分:2周学时:2
预修课程:财政学
主要内容:阐述公债的基本知识,基本理论和管理方法。内容有公债的历史,公债的形式,公债的发行、流通和偿还过程,公债市场,公债对经济各方面的影响,公债的规模和结构,公债的管理和监督。
Code: 43220097 Public Debt Credits: 2 Teaching Hours per Week: 2
Requisites: Public Finance
Content: The course is the study of fundamental theories and administration methods of public debt. It includes the history and forms of public debt, the issue, circulation and repayment of pubic debt, public debt market, the effects of public debt on economy, the scale and structure of public debt, also its administration and supervision.
课程代码:53220054地方财政学学分:2周学时:2
预修课程:财政学
主要内容:主要研究地方政府公共收支活动的范围和方式。课程内容有:基础理论,财政体制,地方财政收支,地方财政政策等。基础理论部分讨论地方财政存在的客观必要性及其活动的合理范围;体制部分研究中央与地方财政关系及其在不同经济体制背景下存在的不同方式;收支部分介绍地方财政收支的具体内容;政策部分探讨地方财政政策的方法、手段及其对地方经济的影响。


Code: 53220054 Local Public Finance Credits: 2 Teaching Hours per Week: 2
Requisites: Public Finance
Content:The course is the study of scope and patterns of local government activities. It includes fundamental theory that explains the necessity of local finance existence; fiscal system that researches the relationship between the central government and localities; local expenditure and revenue; and local fiscal policies.
课程代码:43220300外国税制学分:2周学时:2
预修课程:财政学、税收学、中国税制
主要内容:包括外国开征的税种及其征收方法,外国的税收结构,外国的税收负担外国的税收优惠,外国的税收管辖权,外国的税收管理制度。为学生今后开展国际税务咨询、处理财务和会计中的国际税务问题打下专业基础。
Code: 43220300 Foreign Tax System Credits: 2 Teaching Hours per Week: 2
Requisites: Public Finance, Taxation, Chinese Tax System
Content: The course introduces foreign taxes and their imposition methods, foreign tax structure, foreign tax burden, foreign tax preferences, foreign tax jurisdiction and foreign tax administration system. It can establish bases for students to carry on international tax consulting and international tax problems.
课程代码:53220134国有资产管理学学分:2周学时:2
预修课程:财政学主要内容:国有资产管理学是一门关于国有资产管理基本原理和国有资产管理体制的课程,是资产管理与评估专业必修的课程。课程内容有国有资产管理的基本原理,盈利性国有企业的管理,非盈利性国有企业的管理,非企业性国有资产管理,国有资产管理的国际比较。
Code: 53220134 Management of National Assets Credits: 2 Teaching Hours per Week: 2
Requisites:Public Finance
Content: The course is the study of fundamental principles and system of management of national assets. It introduces the management of profitable state-owned enterprises, also of non-profitable state-owned enterprises, management of non-enterprise national assets, international comparison of management of national assets.
课程代码:53220092公共经济学学分:2周学时:2
主要内容:本课程是公共事业管理本科专业的专业基础课。学习目的是掌握公共经济的一般运行规律和管理规律。主要内容包括:公共经济的研究对象和学科范畴;公共经济的运行方式与政策目标;公共经济收支,以及政府管制对资源配置与收入分配的影响;公共经济的决策过程与政策目标之间的联系。
Code: 53220092 Economics of the Public Sector Credits: 2 Teaching Hours per Week: 2
Content: The course is the study of general operation laws and administration laws of public economy. It includes mainly the study objects and scope of public economy, operation means and policy targets of public economy, expenditure and revenue of public economy, the effects which government regulation puts on resource allocation and income distribution, the relationship between decision processes of public economy and policy targets.
课程代码:33330091公共管理学(双语)学分:3周学时:3
主要内容:本课程是公共事业管理专业的专业基础课,学习目的是掌握公共管理的内涵及管理规律。主要内容包括:公共经济的性质和范围;公共管理的特征、表现和内容;现代市场经济与公共管理;公共经济管理、公共事业管理、公共资源管理、公共设施管理;公共管理的经济方法、行政方法、法律方法和信息方法;公共管理政策及政策效益评价。
Code: 33330091 Administration of the Public Sector(Bilingual Teaching)Credits: 3
Teaching Hours per Week: 3
Content: The course is the study of connotation of public administration and its laws. It includes mainly the nature and scope of public economy, features, behaviors and Content of public administration, modern market economy and public administration, economic methods, administrative methods, lawful methods and information methods of the administration of public economy, public utilities, public resources and public establishment.
课程代码:33330284税务会计学分:3周学时:3
预修课程:中国税制、税收学、会计学
主要内容:税务会计是以财务会计的基本理论和方法为基础,依据税收法规体系的规定,对会计要素进行确认、计量和报告,专门反映、监督和管理税务资金活动的一门会计学分支学科。它是在会计学、税法和税收学各学科相互渗透和相互作用下,对这些学科的相关知识进行综合,形成一门自身相对独立的会计学分支学科。本课程既不是专门研究财务会计理论和方法,而是以国家税收法规和企业会计准则为依据、研究财务会计和国家税收两门学科相互联系的一门边缘学科。本课程对税务会计的理论和方法进行全面阐述,重点研究税务会计要素的确认和计量,包括资产的税务处理、收入的确认和计量、成本费用的界定、应纳税所的额的计算,所得税会计和其他税务会计处理方法,以及税务会计报告信息的揭示。此外,还研究有关税收优惠、税收筹划、税务代理和税收征管等税务会计的相关理论和方法。这是一门财政学专业和会计学专业的一门必修课程。
Code: 33330284 Tax Accounting Credits: 3 Teaching Hours per Week: 3
Requisites: Chinese Tax System, Taxation, Accounting
Content: Tax accounting is a branch of accounting, which confirms, measures and reports accounting elements, also reflects, supervises and manages the activities of funds collected by taxes, based on fundamental theories and methods of financial accounting. It’s a cross and borderline course. It illustrates theories and methods of tax accounting, and researches expressly on the confirmation and measurement of accounting elements, which includes tax deposition of assets, confirmation and measurement of revenue, definition of cost, calculation of taxable income, income tax accounting and disclosure of tax accounting reports. Furthermore, the course studies relative theories and methods of tax accounting on tax preferences, tax planning, tax agency and tax collection and administration.
课程代码:53220026财经专业英语学分:2周学时:2
预修课程:中国税制 、财政学
主要内容:“财经专业英语”旨在学习财政学专业相关课的基础上,通过学习有关财经知识方面的基本英语词汇及用法,掌握一些专业术语,以加强学生阅读财经英语书刊的能力,提高语言水平并扩大专业知识面。
Code: 53220026 Specialized English for Finance and Economics Credits: 2 Teaching Hours per Week: 2
Requisites:Chinese Tax System, Public Finance
Content: The course introduces special words and terms of public finance and economics, also the application of those words and terms. It can help students to strengthen their abilities to read authentic works, enhance their language level and enlarge their special knowledge on public finance.
课程代码:53330027财务报表分析学分:3周学时:3
预修课程:财务会计、财务管理、中国税制
主要内容:该课程是为培养学生基本理论知识和应用能力而设置的一门专业课。通过本门课程的学习,可以加深对财务报表的理解,掌握财务报表分析的方法,具备评价企业经营成果和财务状况的能力。财务报表分析作为管理的分析工具可以广泛用于财务管理、投资管理和企业管理。
Code: 53330027 Analysis of financial statement Credits: 3 Teaching Hours per Week: 3
Requisites:Financial Accounting, Financial Management, Chinese Tax System
Content: The course is the study of financial statement. It includes how to analyze financial statement, and how to evaluate enterprises’ business outcome and financial position. It can be used in financial management, investment management and enterprise management as a management analysis tool.
课程代码:33330396资产评估学(双语)学分:3周学时:3
预修课程:财务会计、 财务管理、财政学
主要内容:该课程主要介绍资产评估的基本理论与基本方法,以及处理具体评估实务的理论、原则与指导思想;通过案例分析帮助学生掌握各种资产业务的具体评估方法;熟悉国际资产评估标准。
Code: 33330396 Evaluation of Asset(Bilingual Teaching)Credits: 3 Teaching Hoursper Week: 3
Requisites:Financial Accounting, Financial Management, Public Finance
Content:The course introduces fundamental theories and basic methods of the evaluation of asset, also theories, principles and guiding thoughts for how to handle particular evaluation affairs. The course helps students to grasp evaluation methods of all kinds of asset transactions, and know about international criteria of asset evaluation through case analysis.
课程代码:33330259审计学学分:3 周学时:3
预修课程:会计学、财务会计学(一)、财务会计学(二)、成本会计学、财务管理学
主要内容:审计学是研究审计理论和审计方法、探索审计发展规律的一门学科。本课程以审计原理和审计实务为主,系统地介绍了审计的基本理论和实务技能两方面的内容。在审计理论方面,本课程讲述了有关审计的起源、组织体系、基本分类与方法、审计程序、内部控制制度及其评价等方面的内容;在审计实务方面,本课程按照不同的会计要素,详尽地介绍了对会计账户的具体审计方法和程序,以及会计报告审计、审计报告和管理建议书的编制、验资等其他鉴证业务。
Code: 33330259 Audit Credits: 3 Teaching Hours per Week: 3
Requisites:Financial Accounting, Cost Accounting
Content: A course in auditing theory and practice. Auditing objectives, standards, ethics, terminology, procedures, and reports are studied. The place and responsibility of both the internal auditor and the public auditor are studied.
课程代码:43220283税务代理实务学分:2周学时:2
预修课程:中国税制、税收学、会计学
主要内容:本课程主要讲述税务代理制度产生与发展的基本历程,税收征纳关系中的地位与作用,税务管理,税务登记代理,发票领购、填开与审查代理,建账建制代理,企业涉税会计核算,流转税纳税申报代理以及实务,所得税纳税申报代理以及实务,其他税种纳税申报代理以及实务,代理纳税审查方法,税务行政复议代理以及涉税文书制作代理等。
Code: 43220283 Practice of Tax Agency Credits: 2 Teaching Hours per Week: 2
Requisites:Chinese Tax System,Taxation, Accounting
Content: The course introduces the engenderment and development of tax agency system, the relationship between tax imposition and payment, tax administration, agency for tax registration, agency for invoice subscription, opening and examination, agency for the establishment of accounts and regulations, declaration agency and practice for turnover tax, income tax and others.
课程代码:73220033中西方税制比较学分:2周学时:2
预修课程:中国税制、外国税制
主要内容:本课程主要讲述课税依据、课税原则、税收负担理论、增值税、消费税、所得税、财产税等内容的中西方比较。通过本课程学习,使学生了解中西方税收理论和各具体税种的差异,以及差异形成的原因,从而对我国实施的现行税制有一个全新的认识。
Code: 73220033 Comparison between Chinese and Western Tax System Credits: 2
Teaching Hours per Week: 2
Requisites:Chinese tax system,foreign tax system
Content:This course mainly relates to tax a basis,taxation the principle,revenue from tax bear theories,added value tax,consumption tax,income tax,property tax etc. the medium west comparison of the contents.Difference passed this course study, made a student understanding to grow in the western revenue from tax theories and each concrete tax, and the difference become of reason, carry out to the our country thus of the current tax system have an all new understanding.
课程代码:税法学分:3周学时:3
预修课程:政治经济学、微观经济学、财务会计学
主要内容:包括税法概论、流转税类的增值税法和消费税法及营业税法、所得税类的企业所得税法与外商投资企业和外国企业所得税法及个人所得税法、税收征收管理法、税务行政法制,并根据理论知识选择相关税收实际工作的案例,讲解其具体应用。通过本课程的学习,使学生比较全面地掌握税法的基本理论、基本知识和基本方法,认识税法在税收工作、税收改革和经济发展中的重要作用。
Code: Tax law Credits: 3 Teaching Hours per Week: 3
Requisites:Political economics,tiny view economics,finance accounting
Content:Include tax law general outline and flow to turn tax to increase in value tax law and consume the tax law and business tax law,the income tax business enterprise income tax law and outside a company to invest the business enterprise and foreign business enterprise to gain the tax law and personal income tax law,revenue from tax to collect the management method,the tax administration administration legal system, and chooses the case example that the related revenue from tax works physically according to the theories knowledge, explain in detail it concretely applied.Important function passed the study of this course, made student's comparison to control the basic theories,basic knowledge of the tax law completely with the basic method, know tax law in the revenue from tax the work, the revenue from tax the reform and the economy the development.
课程代码:33330498税收筹划学分:3周学时:3
预修课程:税法、会计学
主要内容:税收筹划是一门实用性很强的课程。它站在纳税方的角度研究如何利用政府给予的税收优惠,在不违法的前提下,达到不缴或少缴税的目的,从而实现赢利的最大化。本课程主要讲授税收筹划的基本理论,税收筹划与偷税、避税的区别与联系,税收筹划的基本方法和技巧,具体税种的筹划的方法等。这是一门财政学专业、财务管理及会计学专业的必修课程。
Code: 33330498 The revenue from tax plan Credits: 3 Teaching Hours per Week: 3
Requisites:Tax law,accounting
Content:Revenue from tax's plan and prepare is a course with very strong function.It stand Be paying tax how the square angle research make use of the revenue from tax special discount that the government give, at not illegal premise under, attain and do not pay or do not pay the purpose of the tax less, win the benefit at carry out to maximize thus.This course mainly teaches the basic theories that the revenue from tax plan and prepare, the revenue from tax plan and prepare and steals a tax and avoid the differentiation of the tax and contact, the revenue from tax plan and prepare of the basic method and technique, the concrete tax grow of method etc. for plan and prepare.This is a public finance to learn a professional required course of the profession,the finance management and accounting.
【来源】财税与公共管理学院

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